Skip to content
V1045-26 ·12 May 2026 ·consulta-vinculante Medium impact
Tax

Deductibility of renting payments in corporate tax and VAT based on vehicle use and classification

A company asks whether it can deduct the full amount of renting payments for a motor vehicle and its VAT. The DGT responds that the expense is deductible in corporate tax if its use in the business activity is justified and accounting requirements are met, while VAT deduction depends on actual classification, assuming a 50% rate for motor vehicles.

In 6 key points

How it affects those involved

Businesses using motor vehicles for commercial purposes may now deduct rental payments under certain conditions, with VAT deduction based on presumed usage rates.

Lifecycle

2026-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact